https://www.taxtmi.com/caselaws?id=235832 Cenvat credit on HR Coils could not be denied on the allegation of bogus procurement where the evidence did not show that the invoiced goods were not actually received or supplied. The authorised signatory confirmed receipt of the goods, while the dealers' statements referred only to fictitious dealings in CR Sheets and CR Strips and did not negate the HR Coils transactions. The invoices carried truck numbers, yet no enquiry was made of the truck owners. Collateral material from another dealer's irregularities was insufficient to disprove the respondent's receipt of the goods, so the credit claim was upheld. en-us Mon, 03 Jun 2013 00:00:00 +0530 Tue, 06 Aug 2013 17:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235832 Cenvat credit on HR Coils could not be denied on the allegation of bogus procurement where the evidence did not show that the invoiced goods were not actually received or supplied. The authorised signatory confirmed receipt of the goods, while the dealers' statements referred only to fictitious dealings in CR Sheets and CR Strips and did not negate the HR Coils transactions. The invoices carried truck numbers, yet no enquiry was made of the truck owners. Collateral material from another dealer's irregularities was insufficient to disprove the respondent's receipt of the goods, so the credit claim was upheld. Case-Laws Central Excise Mon, 03 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235832